RCEP进口降税对投入产出表各部门的成本削减效应

Cost-cutting Effects of RCEP Import Tax Cuts on Different Sectors in the Input-output Table

《区域全面经济伙伴关系协定》(RCEP)生效后,中国进口关税下降将对国内投入产出表各部门产生减税效应与成本削减效应。通过匹配HS编码与投入产出表各部门,计算出各部门接收到的实际进口关税率和实际关税减让率,以及该部门关税削减传递至其他部门的综合成本削减效应。研究发现,最终实际进口关税率削减较高的部门为广播电视设备和雷达及配套设备、橡胶制品、蔬菜、水果、坚果和其他农副食品加工品。进口额较高的产品中,实际进口关税削减较高的部门为:有色金属及其合金、黑色金属矿采选产品、仪器仪表、基础化学原料、塑料制品、其他通用设备。由于基础原料、中间设备等关税削减对其余部门会产生较大的成本削减效应,更靠近消费端的行业或产品功能相对独立的行业,对其余部门的成本削减效应更低。研究有助于厘清各部门受关税下降的影响程度,用于识别关键供应链受市场开放的竞争压力和供应链价格风险。

After the Regional Comprehensive Economic Partnership(RCEP)has come into effect,the reduction of China s import tariffs will have a tax-cutting effect and a cost-cutting effect on various sectors of the domestic input-output table.By matching the HS code with the sectors in the input-output table,we calculated the actual import tariff rate and actual tariff reduction received by each sector,and the comprehensive cost reduction effect of the tariff reduction in one specific sector passed on to others.The study found that the sectors with higher actual import tariff rate cuts were radio and television equipment,radar and ancillary equipment,rubber products,vegetables,fruits,nuts and other processed agricultural and sideline food products.Among the products with a higher import value,the actual import tariff reduction of non-ferrous metals and their alloys,ferrous metal ore mining and dressing products,instruments and meters,basic chemical raw materials,plastic products,and other general equipment will be higher.The reduction of tariffs on basic raw materials and intermediate equipment will have a greater cost-cutting effect on other sectors.Industries closer to the consumer side or industries with relatively independent product functions will have a lower cost-cutting effect on others.This study helps to clarify the extent to which each sector is affected by tariff reductions,and is used to identify key supply chains that are subject to the competitive pressures from market opening and the price risks of the supply chain.